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Offence by body corporate.
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12.—(1) Where an offence under this Act which is committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any person who, when the offence was committed, was a director, manager, secretary or other officer of the body or a person who was purporting to act in any such capacity, that person, as well as the body corporate, shall also be guilty of an offence and shall also be liable to be proceeded against and punished as if guilty of the offence committed by the body corporate.
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